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Revenue Line Item Definitions As of January 5, 2018

Line Item Description -- Definition 4105101 Registration and Conference Fees, Non-Auxiliary

-- Revenue generated by non-auxiliary units from fees assessed to individuals or groups to participate in conferences or some event, such as camps, short courses, or workshops that have some educational, research, or community service purpose.

4105110 LAP MDC Splash Programs

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the MDC Splash Program.

4105111 LAP MDC Skills Programs

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the MDC Skills Program.

4105112 LAP MDC Choosy Programs

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the MDC Choosy Program.

4105113 LAP MDC Other

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for Other programs not identified elsewhere.

4105114 LAP AQ Sunday Swim Lesson

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the AQ Sunday Swim Lesson Program.

4105115 LAP AQ Swim Lessons

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the AQ Swim Lessons Program.

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4105116 LAP AQ Thursday Night Learn to Swim -- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the AQ Thursday Night Learn to Swim Program.

4105117 LAP AQ Thursday Night Swim Lessons

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the AQ Thursday Night Swim Lessons Program.

4105118 LAP AQ Evening Swim

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the AQ Evening Swim Program.

4105119 LAP AQ Noon Swim

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the AQ Noon Swim Program.

4105120 LAP AQ Open Swim

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the AQ Open Swim Program.

4105121 LAP AQ Sunday Family Fun Swim

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the AQ Sunday Family Fun Swim Program.

4105122 LAP AQ Adult Learn To Swim

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the AQ Adult Learn to Swim Program.

4105123 LAP AQ Aquatic Aerobics

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the AQ Aquatic Aerobics Program.

4105124 LAP AQ Water Fit & Fun

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the AQ Water Fit & Fun Program.

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4105125 LAP AQ Water Jogging -- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the AQ Water Jogging Program.

4105126 LAP AQ Other

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the Other AQ Programs not listed elsewhere.

4105127 LAP Scuba

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the Scuba Program.

4105128 LAP Dance Programs

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the Dance Programs.

4105129 LAP Fencing

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the Fencing Program.

4105130 LAP Golf

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the Golf Program.

4105131 LAP Tennis

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the Tennis Program.

4105132 LAP Off-Campus Programs

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the Off-Campus Programs.

4105133 LAP Other Activity Programs

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the Other Activity Programs.

4105134 LAP Martial Arts

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the Martial Arts Program.

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4105135 LAP MA Other -- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the MA Other Programs.

4105136 LAP Wellness Personal Training Sessions

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the Wellness Personal Training Sessions Program.

4105137 LAP Wellness Aerobics

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the Wellness Aerobics Program.

4105138 LAP Wellness Fitness Assessment

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the Wellness Fitness Assessment Program.

4105139 LAP Wellness Stansbury Program

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the Wellness Stansbury Program.

4105140 LAP Wellness Personal Training Instruction

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the Wellness Personal Training Instruction Program.

4105141 LAP Wellness Coliseum

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the Wellness Coliseum Program.

4105142 LAP Wellness Other

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for Other Wellness Programs not listed elsewhere.

4105143 LAP GYM Programs

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the GYM Programs.

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4105144 LAP GYM Cheerleading -- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the GYM Cheerleading Program.

4105145 LAP GYM Elite & Workshops

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the GYM Elite & Workshops Programs.

4105146 LAP GYM Other

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the Other GYM Programs not listed elsewhere.

4105147 LAP Adventure Sports

-- Revenue generated from Lifetime Activities Program fees assessed to individuals by the School of Physical Education for the Adventure Sports.

4105148 LAP Healthy Kids

-- To record revenue from Healthy Kids classes offered through the Lifetime Activities program.

4105201 Brochure Sales, Non-Auxiliary

-- Revenue generated by non-auxiliary units from the sale of brochures, pamphlets, reports, or any other written materials. Also includes audiovisual materials.

4105202 Publication Sales, Non-Auxiliary

-- Revenue generated by non-auxiliary units from publishing reports, newsletters, brochures, etc.

4105203 Subscription Sales, Non-Auxiliary

-- Revenue generated by non-auxiliary units from sums paid for the right to receive publications periodically, i.e., selling subscriptions to the WV Law Review.

4105204 Illustration Receipts, Non-Auxiliary

-- Revenue generated by non-auxiliary units from fees assessed for drawings, pictorial representations, etc.

4105210 D.A. Only Advertising Sales

-- Revenue received by non-auxiliary units from the sale of advertising services (performed by students) that are not subject to Unrelated Business Income Tax. For Daily Athenaeum advertising sales only.

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4105250 Motor Pool – Misc. Sales & Services -- Revenue received from miscellaneous services provided by the Motor Pool i.e., bus rental, repair services, etc.

4105301 Instrument Rentals and Sales

-- Revenue generated from fees assessed as rental to students for instruments, such as dental instruments, band instruments, or any other instrument rental.

4105401 Rental Fees, Non-Auxiliary

-- Revenue generated from rental fees assessed by non-auxiliary units. 4105501 Royalty Receipts, Non-Auxiliary

-- Revenue generated from fees assessed by non-auxiliary units for allowing another to use a patent, a work of art, a mineral right, or another right that the University owns.

4105601 Ticket Sales & Gate Receipts, Non-Auxiliary

-- Revenue generated from the sale of tickets or admission costs collected at the gate prior to events held by non-auxiliary units.

4105701 Testing Fees

-- Revenue generated from fees assessed to perform tests and report the results, i.e. graphite samples and report results.

4105702 Health Insurance Fee for International Students

--To record charge to international students for health insurance. 4105801 Counseling Service Fees

-- Revenue generated from tests given to students for admittance to a particular school or college, career guidance, psychological evaluation, etc.

4105802 Faculty/Staff Consultation Fees

-- Revenue generated from fees assessed when faculty and staff provide counsel or advice.

4105901 Permission Fees

-- Revenue collected when a portion of a WVU-owned publication is reprinted in another book or journal.

4105902 Reprint & Translation Right Sales

-- Revenue collected for licensing of WVU-owned publication for reprinting by another press or for foreign translation.

4105903 Electronic Rights Sales -- Revenue collected for digital publications.

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4105904 Other Book Publishing Income -- Miscellaneous revenue from books.

4105905 Other Journal Publishing Income -- Miscellaneous revenue from journals.

4106101 Dining Dollars - Non-Auxiliary

-- Revenue generated from the Dining Dollars card sales of food and meals to non-auxiliary units.

4106102 Mountie Bounty - Non-Auxiliary

-- Revenue generated from Mountie Bounty card sales to non-auxiliary units.

4106201 Student Activities and Programs

-- Revenue generated from fees assessed to gain admittance to student programs.

4106202 Recreation and Intramural

-- Revenue generated from fees charged to participate or gain admission to recreational/intramural activities.

4106203 Radio Station Receipts

-- Revenue generated from the business operations of the University's student Radio Station.

4106401 Library Fines

-- Revenue received from fees assessed by the University Libraries that operate as a penalty for failure to comply with library rules, i.e. book fines.

4106402 Library Service Fees

-- Revenue generated from fees assessed for by the University Libraries for library services such as copy charges, microfilm, inter-library loans, book and poster sales, etc.

4106501 University Art Series

-- Revenue generated from the sale of tickets and season passes to University Art Series productions.

4106701 OIP Exchange Programs – Administrative Fees

-- Revenue generated from administrative fees collected by the Office of International Programs for administration of student exchange programs.

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4106702 OIP Study Abroad Fees -- Revenue generated from other fees (to cover costs such as transportation, supplies, insurance, etc.) collected by the Office of International Programs for the Study Abroad Programs.

4106703 International Student Sponsorship Fees

-- Fee paid by international student sponsors to WVU for services provided to the international student population.

4106704 International Student Fee

-- To record fee paid by international students to WVU for services provided to the international student population.

4105705 IEP Application Fee

-- To record fees paid by students applying for Intensive English Program admission. Fee is to cover cost of processing applications.

4106710 Program Fees Extended Learning Courses

-- To record program fees generated by courses offered through Extended Learning (for example, wrestling courses held by the Physical Education Teacher Education Program).

4106801 Farm Sales - Animal Services

-- Farm revenue generated from fees assessed for Animal Services, i.e. board charged to house animals while they are being studied.

4106802 Farm Sales - Dairy, Creamery and Milk

-- Farm revenue received from the sale of dairy products. 4106803 Farm Sales - Farm Rental Fees

-- Farm revenue received from the rental of farm facilities and equipment. 4106804 Farm Sales - Forest Sales

-- Farm revenue received from the sale of timber. 4106805 Farm Sales - Fruit & Vegetables

-- Farm revenue received from the sale of fruits & vegetables. 4106806 Farm Sales - Greenhouse Sales

-- Farm revenue received from the sale of greenhouse products, e.g. plant and flower sales.

4106807 Farm Sales - Meat & Poultry

-- Farm revenue received from the sale of meat & poultry.

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4106808 Farm Sales - Miscellaneous -- Farm revenue received from the sale of farm products that do not fall under any other category listed.

4106809 Farm Sales - Sheep & Livestock

-- Farm revenue received from the sale of sheep and other livestock. 4106810 Farm Sales - Severance Tax

-- Farm revenue received as severance tax. 4107101 ICPE - Sales to Individuals

-- Revenues generated by sales to individuals by the International Center for Performance Excellence (ICPE) at the School of Physical Education. For ICPE use only.

4107102 ICPE - Sales of Exam Copies

-- Revenues generated by sales of exam copies by the International Center for Performance Excellence (ICPE) at the School of Physical Education. For ICPE use only.

4107103 ICPE - Sales to Institutions

-- Revenues generated by sales to institutions by the International Center for Performance Excellence (ICPE) at the School of Physical Education. For ICPE use only.

4107104 ICPE - Sales to Bookstores

-- Revenues generated by sales to bookstores by the International Center for Performance Excellence (ICPE) at the School of Physical Education. For ICPE use only.

4107105 ICPE - Sales to Wholesalers

-- Revenues generated by sales to wholesalers by the International Center for Performance Excellence (ICPE) at the School of Physical Education. For ICPE use only.

4107106 ICPE - Sales to Distributors

-- Revenues generated by sales to distributors by the International Center for Performance Excellence (ICPE) at the School of Physical Education. For ICPE use only.

4107107 ICPE - Miscellaneous Sales

-- Miscellaneous revenues generated by the International Center or Performance Excellence (ICPE) at the School of Physical Education. For ICPE use only.

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4107108 ICPE - Ecommerce Sales to Individuals -- Revenues generated by e-commerce sales to individuals by the International Center for Performance Excellence (ICPE) at the School of Physical Education. For ICPE use only.

4107109 ICPE - Ecommerce Sales to Institutions

-- Revenues generated by e-commerce sales to institutions by the International Center for Performance Excellence (ICPE) at the School of Physical Education. For ICPE use only.

4108501 Misc. Income - Departmental Educational Sales & Service

-- Revenue generated from the sale of goods and services incidentally related to the conduct of instruction, research, and public service and revenues of activities that exist to provide an instructional and laboratory experience for students and that incidentally create goods and services that may be sold to students, faculty, staff and the general public.

4201101 Advertising Sales - UBIT, Non-Auxiliary

-- Revenue received by non-auxiliary units from the sale of advertising services that are subject to Unrelated Business Income Tax.

4201102 Advertising Sales - Non-Auxiliary

-- Revenue received by non-auxiliary units from the sale of advertising space that is not subject to Unrelated Business Income Tax i.e. in Creative Arts Center programs, schedule of classes, etc.

4201103 Intra-University Program Revenue, Non-Auxiliary

-- Revenue received from an auxiliary (Athletics, Mountainlair, Housing, Dining Services, PRT, Jackson's Mill, and Copy Center) or non-auxiliary unit to a non-auxiliary unit in support of the unit's service/program (i.e., Resident Faculty Leadership and Student Life Administrative Technical Development programs). The revenue line item is intended for internal transactions from within the University. Do not use this line item for external receipts from sales or services.

4201104 Interactive Delivery

--Revenue earned from outside sources who utilize Extended Learning's interactive video for conferencing, lawyers' use for prison depositions, etc. Charges are based upon hours of network use.

4201201 Commissions, Non-Auxiliary -- Revenue generated by commissions earned on sales, i.e. percent of vendor sales paid to the University, ticket sales and art print sales by non-auxiliary units.

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4201202 Non-Auxiliary – Cash Sales Over/Under

-- To identify discrepancies (over/under) in cash sales by non-auxiliary units.

4201301 Concession Receipts, Non-Auxiliary

-- Revenue received from concession sales by non-auxiliary units, i.e. refreshments and small items such as T-shirts and posters, at a concert or event.

4201401 Facility Rental Receipts, Non-Auxiliary

-- Revenue generated from the rental of University facilities by non-auxiliary units.

4201501 Field Trip Fees, Non-Auxiliary

-- Revenue received as fees pertaining to field trips conducted by non-auxiliary units.

4201601 Photocopy Receipts, Non-Auxiliary

-- Revenue generated from fees assessed for photocopying services by non-auxiliary units.

4201602 Printing Fees, Non-Auxiliary

-- Revenue received from fees assessed for printing services by non-auxiliary units.

4201603 Photography Receipts, Non-Auxiliary

-- Revenue received from fees assessed for photography services, such as slide duplication, portraits, photographs, etc. to produce publications and displays provided by non-auxiliary units.

4201604 Graphic Fees, Non-Auxiliary

-- Revenue received from fees assessed for graphic design services, such as layout and design of books, brochures, flyers, logos, etc. provided by non-auxiliary units.

4201605 Technician Charges

-- Revenue received from fees assessed for technician services. 4201606 Framing Receipts – Non-Auxiliary

-- Revenue received (external sales) for framing of photographs/prints by Photography unit.

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4201701 Postage/Handling & Processing Charges, Non-Auxiliary -- Revenue received from fees assessed for postage/handling and processing by non-auxiliary units.

4201801 Supply Sales, Non-Auxiliary

-- Revenue received from the sale of student supplies by non-auxiliary units.

4201901 Vending Receipts, Non-Auxiliary

-- Revenue generated from vending machine sales by non-auxiliary units. 4201902 Pouring Rights

-- Revenue generated from the contractual Pouring Rights pertaining to soft drink beverages.

4201903 Non-Auxiliary Parking Fines

-- Revenue received from fine assessed by non-auxiliary units for various parking violations. To be used by regional campuses only.

4201904 Non-Auxiliary Parking Fees

-- Revenue generated from fees assessed by non-auxiliary units for the purchase of parking permits. To be used by regional campuses only.

4201905 Non-Auxiliary – Corporate Sponsorships

-- To record revenue generated from corporate sponsorships of events & programs by non-auxiliary units (ex. Arts & Entertainment).

4202101 ONE Card Sales & Replacement

-- Revenue generated from the sale and replacement of the Mountaineer ONE Card.

4202102 ONE CARD Sales Temporary Cards

-- Revenue generated from the sale of temporary Mountaineer ONE Card. 4202201 Orientation Income

-- Revenue generated from fees assessed to students to attend orientation. 4203101 Student Loan Fee Income

-- Revenue generated from fees assessed for the application and/or processing of Student Loans.

4203501 Co Payments

-- Revenue generated from fees assessed by University Health Services/Student Life representing co-payments.

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4203502 UHS-Medical Records -- Revenue generated from fee assessed by University Health Services/Student Life for copies of medical records.

4203503 UHS-Miscellaneous

-- Revenue generated from miscellaneous fees assessed by University Health Services.

4203505 UHS – Fees for Travel Abroad Svc.

-- Fees assessed by the University Health Service (UHS) for services offered to students for travel abroad.

4203506 University Health Service – Medical Services

-- To record revenue received by UHS for Medical Services. 4203601 ROTC Air Force Uniform Deposit Forfeiture

-- Revenue generated from the forfeiture of deposits on ROTC Air Force uniforms.

4203801 Returned Check Fees

-- Revenue generated from the charge for each check returned to the University (as authorized by WV State Code 61-3-39e), by banking institutions, for any reason.

4203901 Special Services - Other

-- Reimbursement for charges paid by Central Administration, i.e. network and fringe benefits.

4203902 Misc - Other Sources of Current Income

--Revenue generated as current income from sources other than those described elsewhere.

4203903 Merchandise for Resale – Non-Auxiliary

--Revenue from resale of merchandise – non-auxiliary units. 4203904 Litigation, Award and court Settlement Revenues

--To record proceeds from litigation, court and legal settlements - general revenue only.

4204101 Wood Co BOE/Caperton Income

--Revenue received from Wood County Board of Education for payments of operating expenses related to Caperton Center for Applied Technology facility, which is jointly owned by WVUP and the Wood County Board of Education. To be used by WVU-Parkersburg Only.

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4208904 Revenue Clearing Deposits --Clearing account for special revenues until proper distribution can be made.

4301101 Athletics - Senate Bill 260 - 1 Percent

--To deposit one percent of all gate receipts collected into a state special account for Athletics to use for capital projects, improvements, repairs, and equipment. – To be used by Athletics Only.

4301102 Athletics - Senate Bill 260 - 25 Percent

--To deposit twenty-five percent of all net television and post season revenues into a special account for Athletics to use for capital projects, improvements, repairs, and equipment. - To be used by Athletics Only.

4301201 Athletics - NCAA - Miscellaneous

--Miscellaneous revenue received from NCAA. To be used by Athletics Only.

4301301 Athletics - Registration and Conference Fees

-- Revenue generated from fees assessed for participation in conferences or other events sponsored by Athletics. - To be used by Athletics Only.

4301401 Athletics - Tournament Fees

--Revenue generated from fees assessed to gain admittance to Athletic tournament events. - To be used by Athletics Only.

4301501 Athletics - Season Ticket Sales

--Revenue generated from the sale of season tickets to athletic events. To be used by Athletics Only.

4301502 Athletics - Single Game Ticket Sales

--Revenue generated from the sale of game tickets to athletic sporting events held at WVU where the tickets are ordered in advance. To be used by Athletics Only.

4301503 Athletics - Away Game Ticket Sales

--Revenue generated from the sale of away game tickets to athletic sporting events. - To be used by Athletics Only.

4301504 Athletics - Surcharge on Football Ticket Receipts

-- Revenue generated from the surcharge included in the price of tickets to football games. - To be used by Athletics Only.

4301505 Convenience Fee – ATHLETICS USE ONLY

-- Revenue generated from the receipt of the handling fee charged for WEB (eCommerce) athletic ticket sales. - To be used by Athletics Only.

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4301506 Athletics – Post Season Event Ticket Sales --To Record post season event ticket sales – To be used by Athletics Only. 4301551 Athletics - Guarantees

-- Revenue resulting from a contractual agreement in which a party external to the University guarantees payment of a portion of away game receipts. - To be used by Athletics Only.

4301601 Athletics - Varsity Sports Receipts

-- Revenue generated from varsity sports activities. To be used by Athletics Only.

4301701 Athletics - TV Post Season

-- Revenue generated from televised sporting events that are held after the regular season, such as bowl games and tournament games. To be used by Athletics Only.

4301702 Athletics - TV Regular Season

-- Revenue generated from televised sporting events during the regular playing season. - To be used by Athletics Only.

4301751 Athletics - Mountaineer Illustrated Ads

-- Revenue generated from the sale of advertising space in the Mountaineer Illustrated publication. - To be used by Athletics Only.

4301752 Athletics - Mountaineer Illustrated Programs Sales

-- Revenue generated from the sale of advertising space in the Mountaineer Illustrated Program publication. To be used by Athletics Only.

4301753 Athletics - Mountaineer Illustrated Scoreboard Ads -- Revenue received from the sale of advertisements placed on athletic scoreboards. - To be used by Athletics Only.

4301754 Athletics - Rights Fees

-- Revenue generated from fees assessed from Mountaineer Sports Network rights granted by Athletics. - To be used by Athletics Only.

4301755 Athletics - Mountaineer Sports Network TV & Radio Ads -- Revenue generated from the sale of advertisements broadcast on television and/or radio during athletic events. To be used by Athletics Only.

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4301801 Athletics - Field Rentals -- Revenue generated from fees charges for the rental of athletic playing fields. - To be used by Athletics Only.

4301802 Athletics - Tent City Revenue

-- Revenue generated from fees assessed to individuals or organizations for tent space in Tent City during athletic events. To be used by Athletics Only.

4301803 Athletics - Parking Receipts

-- Revenue received from fees assessed for parking at sporting events. To be used by Athletics Only.

4301804 Athletics - Concession Receipts

-- Revenue received from concession sales during athletic events. To be used by Athletics Only.

4301805 Athletics - Novelty Commissions

-- Revenue generated by commissions received from novelty sales during athletic events. - To be used by Athletics Only.

4301806 Athletics - Conference Revenue

-- Revenue received from conferences conducted and/or sponsored by athletics. - To be used by Athletics Only.

4301807 Athletics - Royalty Receipts - Auxiliary -- Revenue received as a royalty on patents or trademarks owned by the University, e.g.; for the use of the flying WV logo, from auxiliary units. - To be used by Athletics Only.

4301808 Athletics - Concession Tickets

-- Revenue generated from the sale of tickets sold to organizations providing concession services during athletic events. To be used by Athletics Only.

4301821 Athletics - Corporate Sponsorships -- Revenue generated from fees assessed for corporate sponsorships of athletic events and programs. - To be used by Athletics Only.

4301831 Athletics - Other Advertising

-- Revenue generated from advertising sales and services during athletic events not described elsewhere. - To be used by Athletics Only.

4301841 Athletics – Suite License Fees

--To record suite license fees - Athletics use only.

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4301851 Athletics - Miscellaneous Income -- Revenue generated within athletics that is not described elsewhere. To be used by Athletics Only.

4301901 Athletics – Big 12 Conference Income --To record Big 12 Conference income by Athletics. Athletics use only. 4303101 Room and Board - Room and Board Fees Student

-- Revenue generated from fees assessed for room and board to students residing in University housing.

4303102 Room and Board - Room and Board Fees UBIT

-- Revenue generated from fees assessed for room and board to students residing in University housing that are subject to Unrelated Business Income Tax.

4303201 Room and Board - Apartment Rent & Late Fees

-- Revenue generated from the rental of University-owned apartments and fees assessed for late payment of rent.

4303301 Room and Board - Facility Rental Fees

-- Revenue generated from the rental of facilities at Housing & Residence Life.

4303302 Room and Board - Facility Rental Fees UBIT

-- Revenue generated from the rental of facilities at Housing & Residence Life that are subject to Unrelated Business Income Tax.

4303351 Room and Board - Conference Registration & Operations

-- Revenue generated from fees assessed to participants of conferences sponsored by Student Life.

4303401 Room and Board - ATM Revenue

-- Revenue generated from fees assessed for automatic teller machine licenses.

4303411 Room and Board - Court Costs

-- Revenue generated from fees assessed to settle disputes over student housing obligations.

4303421 Room and Board - Damage Fees

-- Revenue generated from fees assessed to students for damages to University properties.

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4303422 Room and Board - Housing Deposit Forfeiture -- Revenue generated from deposits forfeited due to damages incurred by Housing.

4303423 Room and Board - Window Screen Replacement

-- Revenue generated from fees assessed for the replacement of window screens.

4303431 Room and Board - Furniture Rental

-- Revenue generated from the rental of furniture for dorm rooms. 4303432 Room and Board - Refrigerator Rental

-- Revenue generated from the rental of student refrigerators.

4303441 Room and Board - Keys, Lock Changes, Lock Out Charges -- Revenue generated from fees assessed for dorm keys, lock changes, and lock out charges.

4303451 Room and Board - Photocopy Machine Receipts

-- Revenue generated from photocopy machines. 4303461 Room and Board - Snack Vending Receipts

-- Revenue generated from snack vending machine sales. 4303462 Room and Board – Commuter Meal Plans

-- Revenue generated from sale of Commuter Meal Plans. 4303471 Room and Board - Washer/Dryer Receipts

-- Revenue generated from fees assessed to students for use of washing machines and clothes dryers.

4303481 Room and Board - Linen Sales Commissions

-- Revenue received from commissions received from linen contracts. 4303551 Room and Board - Long Distance Student Phones

-- Revenue generated from fees assessed for long distance telephone services provided to students.

4303552 Room and Board - Telephone Commissions

-- Revenue generated from commissions earned on the long distance telephone account.

4303553 Room and Board - Miscellaneous Phone Receipts

-- Revenue generated from telephone services not described elsewhere.

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4303801 Room and Board - Miscellaneous Income -- Revenue received as miscellaneous housing revenue not described elsewhere.

4303802 Room and Board - Miscellaneous Income UBIT

-- Revenue received from events not described elsewhere that is subject to Unrelated Business Income Tax.

4304101 Auxiliary – Greek Board Fee

-- Revenue generated from the Board Fees assessed by Fraternity & Sorority (Greek) Housing. – To be used by Student Life only.

4304102 Auxiliary – Greek Room Fee

-- Revenue generated from the Room Fees assessed by Fraternity & Sorority (Greek) Housing. - To be used by Student Life only.

4304103 Auxiliary – Greek Damage Fee -- Revenue generated from the Damage Fees assessed by Fraternity & Sorority (Greek) Housing. - To be used by Student Life only.

4304104 Auxiliary – Greek Miscellaneous

-- Miscellaneous revenue generated by Fraternity & Sorority (Greek) Housing. - To be used by Student Life only.

4304105 Auxiliary – Greek Room Deposit Forfeiture

-- Revenue generated from Room Deposit Forfeiture for Greek Housing. - To be used by Student Life only.

4304106 Auxiliary – Greek Parlor Fee

-- Revenue generated from Parlor Fee for Greek Housing. To be used by Student Life only.

4304107 Auxiliary – Greek Collection Fee

--Revenue generated from fee assessed to fraternal organizations for agreed upon services to assess, bill and collect housing charges from students residing in Fraternity houses. To be used by Student Life only.

4304108 Auxiliary – Greek Admin Fee

--Revenue generated from fee assessed to fraternal organization for agreed upon services to pay expenses on their behalf (i.e., utilities). To be used by Student Life only.

4304109 Auxiliary – Greek Custodian Service Fee

--Revenue generated from fee assessed to fraternal organization for agreed upon services for custodial services. To be used by Student Life only.

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4305101 Student Union - Food Sales -- Revenue generated from the counter sales of food within the Student Union. - To be used by Student Life only.

4305102 Student Union - Beverage Sales

-- Revenue generated from the counter sales of non-alcoholic beverages within the Student Union. - To be used by Student Life only.

4305103 Student Union - Beer Sales

-- Revenue generated from the counter sales of beer within the Student Union. - To be used by Student Life only.

4305104 Student Union - Misc. Sales

-- Revenue generated from miscellaneous sales and services not described elsewhere, i.e. post office and recreation area revenues. To be used by Student Life only.

4305201 Student Union - Dining Dollars

-- Revenue generated from the Dining Dollars card sales of food and meals only within the Student Union. To be used by Student Life only.

4305251 Student Union - Mountie Bounty

-- Revenue generated from Mountie Bounty card sales within the Student Union. - To be used by Student Life only.

4305301 Student Union - Facility Rental Fees

-- Revenue generated from fees assessed for facility rentals. To be used by Student Life only.

4305351 Student Union - Games

-- Revenue generated from video game machines. To be used by Student Life only.

4305481 Student Union - Merchandise for Resale

-- Revenue generated from the sale of goods purchased for resale. To be used by Student Life only.

4305485 Student Union - Housekeeping/Maintenance

-- Revenue generated from fees assessed for housekeeping/maintenance services. - To be used by Student Life only.

4305499 Student Union - Miscellaneous Income

-- Revenue received as miscellaneous income not described elsewhere. To be used by Student Life only.

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4306101 PRT, Card Sales & Replacements -- Revenue generated from the sale and/or replacement of PRT cards. To be used by PRT only.

4306111 PRT, Regular Gate Fares

-- Revenue generated from fees assessed at the gate for regular PRT rides. To be used by PRT only.

4306121 PRT, Special Fares

-- Revenue generated from fees assessed for special PRT rides. To be used by PRT only.

4306131 PRT, Tours

-- Revenue generated from fees assessed for tours of the PRT. To be used by PRT only.

4308101 Auxiliary - Food Sales UBIT

-- Revenue generated from food sales by auxiliary units that are subject to Unrelated Business Income Tax.

4308102 Auxiliary - Food Sales

-- Revenue generated from food sales by auxiliary units that are not subject to Unrelated Business Income Tax.

4308103 Auxiliary - Beer Sales

-- Revenue received from the sale of Beer by auxiliary units. 4308104 Auxiliary - Catering

-- Revenue generated from catering services provided by auxiliary units. 4308105 Auxiliary – Intra-University Program Revenue

-- Revenue received from auxiliary (Athletics, Mountainlair, Housing, Dining Services, PRT, Jackson's Mill, and Copy Center) or non-auxiliary units to an auxiliary unit in support of the unit's service/program (i.e. Mountaineer Card program). The revenue line item is intended for internal transactions from within the University. Do not use this line item for external receipts from sales or services.

4308201 Auxiliary - Dining Dollars

-- Revenue generated from the Dining Dollars card sales of food and meals only by auxiliary units.

4308202 Auxiliary - Rec. Center Food Sales

-- Revenue generated from food sales by the Student Recreation Center (SRC). –To be used by SRC Only.

- 22 -

4308203 Auxiliary - SRC Resale -- Revenue generated from the sale of merchandise purchased for resale in the Student Recreation Center (SRC). - To be used by SRC Only.

4308204 Auxiliary - SRC Fitness Yoga

-- Revenue generated from the Student Recreation Center (SRC) Fitness program - Yoga. - To be used by SRC Only.

4308205 Auxiliary - SRC Fitness Spinning

-- Revenue generated from the Student Recreation Center (SRC) Fitness program - Spinning. - To be used by SRC Only.

4308206 Auxiliary - SRC Fitness Martial Arts

-- Revenue generated from the Student Recreation Center (SRC) Fitness program - Martial Arts. - To be used by SRC Only.

4308207 Auxiliary - SRC Fitness Instructor Training Course

-- Revenue generated from the Student Recreation Center (SRC) Fitness program - Instructor Training Course. - To be used by SRC Only.

4308208 Auxiliary - SRC Fitness Aerobics/Other

-- Revenue generated from the Student Recreation Center (SRC) Fitness program - Aerobics/Other. - To be used by SRC Only.

4308209 Auxiliary - SRC Fitness Class Cards

-- Revenue generated from the sale of Student Recreation Center (SRC) Fitness class cards. - To be used by SRC Only.

4308210 Auxiliary - SRC Wellness

-- Revenue generated from fees assessed for the Student Recreation Center (SRC) Wellness program. - To be used by SRC Only.

4308211 Auxiliary - SRC Aquatics Aerobics

-- Revenue generated from fees assessed for the Student Recreation Center (SRC) Aquatics Aerobics program. - To be used by SRC Only.

4308212 Auxiliary - SRC Aquatics Swimming Lessons

-- Revenue generated from fees assessed for the Student Recreation Center (SRC) Aquatics Swimming Lessons program. - To be used by SRC Only.

4308213 Auxiliary - SRC Aquatics First Aid/CPR

-- Revenue generated from fees assessed for the Student Recreation Center (SRC) Aquatics First Aid/CPR program. - To be used by SRC Only.

- 23 -

4308214 Auxiliary - SRC Aquatics Lifeguard Instruction -- Revenue generated from the Student Recreation Center (SRC) Aquatics Lifeguard Instruction program. - To be used by SRC Only.

4308215 Auxiliary - SRC Outdoor Rec. Rentals

-- Revenue generated from fees assessed for the rental of Student Recreation Center (SRC) Outdoor Recreation equipment. To be used by SRC Only.

4308216 Auxiliary - SRC Outdoor Rec. Damaged Equipment

-- Revenue generated from fees assessed for damages to Student Recreation Center (SRC) Outdoor Recreation equipment. To be used by SRC Only.

4308217 Auxiliary - SRC Outdoor Rec. Trips

-- Revenue generated from Student Recreation Center (SRC) Outdoor Recreation trips. - To be used by SRC Only.

4308218 Auxiliary - SRC Climbing Wall Instruction

-- Revenue generated from the Student Recreation Center (SRC) Climbing Wall Instruction program. - To be used by SRC Only.

4308219 Auxiliary - SRC Facility Rental

-- Revenue generated from the rental of Student Recreation Center (SRC) Facilities. - To be used by SRC Only.

4308220 Auxiliary - SRC Memberships/Staff-Faculty

-- Revenue generated from fees assessed for Staff/Faculty Student Recreation Center (SRC) memberships. - To be used by SRC Only.

4308221 Auxiliary - SRC Memberships/Spouses-Family

-- Revenue generated from fees assessed for Spouse/Family Student Recreation Center (SRC) memberships. - To be used by SRC Only.

4308222 Auxiliary - SRC Daily Pass/Cap

-- Revenue generated from the sale of Student Recreation Center (SRC) Daily Passes/Cap. - To be used by SRC Only.

4308223 Auxiliary - SRC Daily Pass/Non-Cap

-- Revenue generated from the sale of Student Recreation Center (SRC) Daily Passes/Non-Cap. - To be used by SRC Only.

4308224 Auxiliary - SRC Locker Rental

-- Revenue generated for fees assessed for Student Recreation Center (SRC) locker rentals. - To be used by SRC Only.

- 24 -

4308225 Auxiliary - SRC Coin Locker -- Revenue received from the Student Recreation Center (SRC) Coin Lockers. - To be used by SRC Only.

4308226 Auxiliary - SRC Intramural Fees

-- Revenue generated from fees assessed for Student Recreation Center (SRC) Intramural activities. - To be used by SRC Only.

4308227 Auxiliary - SRC Intramural Forfeit Fees

-- Revenue generated from the forfeiture of Student Recreation Center (SRC) Intramural fees. - To be used by SRC Only.

4308228 Auxiliary - SRC Special Events

-- Revenue generated from fees assessed for Student Recreation Center (SRC) Special Events. - To be used by SRC Only.

4308229 Auxiliary - SRC Summer Programs - In House

-- Revenue generated from fees assessed for Student Recreation Center (SRC) Summer Programs - In House. - To be used by SRC Only.

4308230 Auxiliary - SRC Summer Programs - Out of House

-- Revenue generated from fees assessed for Student Recreation Center (SRC) Summer Programs - Out of House. - To be used by SRC Only.

4308231 Auxiliary - SRC Craft Center

-- Revenue generated from fees assessed within the Student Recreation Center (SRC) Craft Center. - To be used by SRC Only.

4308232 Auxiliary - SRC Vending

-- Revenue generated from Student Recreation Center (SRC) Vending machine sales. - To be used by SRC Only.

4308233 Auxiliary - SRC Other

-- Miscellaneous revenue generated by Student Recreation Center (SRC). - To be used by SRC Only.

4308234 Auxiliary - SRC Equipment Issue

-- Revenue generated from fees assessed by the Student Recreation Center (SRC) for damages to issued equipment or for failure to return issued equipment. - To be used by SRC Only.

4308235 Auxiliary – SRC Summer Memberships -- To record summer memberships - students. To be used by SRC Only

- 25 -

4308251 Auxiliary - Mountie Bounty -- Revenue generated from Mountie Bounty card sales by the auxiliary units.

4308301 Auxiliary - Registration and Conference Fees

-- Revenue generated from fees assessed for participation in conferences sponsored by auxiliary units.

4308351 Auxiliary - Facility Rental Receipts

-- Revenue generated from the rental of auxiliary facilities. 4308401 Auxiliary - Brochure Sales

-- Revenue generated from the sale of brochures, pamphlets, reports, any other written materials, and audiovisual material by auxiliary units.

4308411 Auxiliary - Vending Receipts

-- Revenue generated from vending machine sales by auxiliary units. 4308421 Auxiliary - Child Care

-- Revenue generated from fees assessed for child care services by auxiliary units.

4308451 Auxiliary - Postage/Handling & Processing Charges

-- Revenue generated from fees assessed for postage/handling and processing by auxiliary units.

4308452 Auxiliary - Photocopy Receipts

-- Revenue generated from fees assessed for photocopy services by auxiliary units.

4308471 Auxiliary - Campus Parking Fees

-- Revenue generated from the sale of campus parking permits by auxiliary units.

4308481 Auxiliary - Jackson's Mill Lodging

-- Revenue generated from lodging services provided at Jackson's Mill. To be used by Jackson’s Mill only.

4308482 Auxiliary - Jackson's Mill Food Service

-- Revenue generated from fees assessed for food services provided at Jackson's Mill. - To be used by Jackson’s Mill only.

4308483 Auxiliary - Jackson's Mill Lodging Tax

-- Revenue generated from fees assessed for lodging taxes at Jackson's Mill. - To be used by Jackson’s Mill only.

- 26 -

4308501 Auxiliary - Returned Check Fees -- Revenue generated from fees assessed by auxiliary units for each check returned to the University, by banking institutions, for any reason.

4308551 Auxiliary - Interest Receipts

-- Interest revenue earned on either short-term or long-term investments held by auxiliary units.

4308601 Auxiliary - Departmental Educational Sales & Services

-- Revenue generated by auxiliary units from the sale of goods and services incidentally related to the conduct of instruction, research, and public service and revenues of activities that exist to provide an instructional and laboratory experience for students and that incidentally create goods and services that may be sold to students, faculty, staff and the general public.

4308621 Auxiliary - Miscellaneous Receipts

-- Revenue generated as miscellaneous auxiliary receipts not described elsewhere.

4308622 Auxiliary – Cash Sales – Over/Under --To identify discrepancies (over/under) in cash sales by auxiliary units. 4308681 Auxiliary - Capital Improvement Bond Revenues

-- Revenue generated as interest income on bond sinking funds and bonds proceeds.

4308701 Auxiliary - Phone Commissions

-- Revenue generated by commissions received by auxiliary units from telephone contracts.

4308801 Auxiliary - ATM Revenue

-- Revenue generated by commissions received from automatic teller machines by auxiliary units.

4401101 Grants and Contracts - Federal

-- Money received from federal government agencies for grants and contracts.

4401102 Grants and Contracts - Federal - Facilities and Admin Reimbursement

-- Revenue generated from reimbursement of Facilities and Administration charges against Federal grants and contracts.

4401103 College Work Study

-- Money received as College Work Study receipts.

- 27 -

4401104 Grants and Contracts – Federal ARRA -- Money received from federal government agencies for sponsored awards through the American Recovery and Reinvestment Act of 2009 (ARRA).

4401105 Grants and Contracts – Federal ARRA Facilities and Admin

Reimbursement -- Revenue generated from reimbursement of Facilities and Administration charges against Federal sponsored awards through the American Recovery and Reinvestment Act of 2009 (ARRA).

4401201 Pell Grants

-- Money received from the Federal Pell Grant Program (non-operating revenue)

4402101 Grants and Contracts - State

-- Money received from state government agencies for grants and contracts. 4402102 Grants and Contracts - State - Facilities & Admin Reimbursement -- Revenue generated from reimbursement of Facilities and Administration charges against State grants and contracts State grants and contracts. 4402104 Grants and Contracts – State - ARRA

-- Money received from state government agencies for sponsored awards through the American Recovery and Reinvestment Act of 2009 (ARRA).

4402105 Grants and Contracts – State – ARRA- Facilities and Admin

Reimbursement -- Revenue generated from reimbursement of Facilities and Administration charges against state sponsored awards through the American Recovery and Reinvestment Act of 2009 (ARRA).

4403101 Grants and Contracts - Local

-- Money received from local government agencies for grants and contracts. 4403102 Grants and Contracts - Local - Facilities and Admin Reimbursement

-- Revenue generated from reimbursement of Facilities and Administration charges against Local grants and contracts.

4403103 College Work Study Matching – Local Agencies

-- Money received from local government agencies for College Work Study matching.

4403104 Grants and Contracts – Local – ARRA

-- Money received from local government agencies for sponsored awards through the American Recovery and Reinvestment Act of 2009 (ARRA).

- 28 -

4403105 Grants and Contracts – Local – ARRA- Facilities and Admin Reimbursement -- Revenue generated from reimbursement of Facilities and Administration charges against local sponsored awards through the American Recovery and Reinvestment Act of 2009 (ARRA).

4404101 Grants and Contracts - Private

-- Money received from non-governmental organizations, foreign governments and individuals for grants and contracts.

4404102 Grants and Contracts - Private - Facilities and Admin Reimbursement

-- Revenue generated from reimbursement of Facilities and Administration charges against Private grants and contracts.

4404104 Grants and Contracts – Private– ARRA

-- Money received from non-governmental organizations, foreign governments and individuals for sponsored awards through the American Recovery and Reinvestment Act of 2009 (ARRA).

4404105 Grants and Contracts – Private– ARRA- Facilities and Admin

Reimbursement -- Revenue generated from reimbursement of Facilities and Administration charges against private sponsored awards through the American Recovery and Reinvestment Act of 2009 (ARRA).

4405101 Grants and Gifts - Capital

-- Gifts and grants received from government agencies (State and Local), non-governmental organizations, foreign governments, or individuals where primary purpose of the award is the acquisition of capital assets. Includes donations and awards for which the University does not provide the donor with something of equal value in exchange. Use line item 4405103 for capital grants from the federal government.

4405102 Grants and Gifts - Capital - Facilities and Admin -- Revenue generated from reimbursement of Facilities and Administration charges against Capital grants and contracts.

4405103 Grants and Gifts – Federal Capital

-- Grants received from federal government agencies where the primary purpose of the award is the acquisition of capital assets.

4405104 Grants and Contracts – Federal Capital - ARRA

-- Sponsored awards received from federal government agencies through the American Recovery and Reinvestment Act of 2009 (ARRA) where the primary purpose of the award is the acquisition of capital assets.

- 29 -

4405105 Grants and Contracts – Federal Capital – ARRA – Facilities and Admin Reimbursement -- Revenue generated from reimbursement of Facilities and Administration charges against Federal capital grants through the American Recovery and Reinvestment Act of 2009 (ARRA).

4405106 Grants and Contracts – Non - Federal Capital – ARRA

--Sponsored awards received from state and local government agencies, nongovernmental organizations, foreign governments, or individuals where the primary purpose of the award is the acquisition of capital assets through the American Recovery and Reinvestment Act of 2009 (ARRA).

4405107 Grants and Contracts – Non - Federal Capital – ARRA – Facilities and

Admin Reimbursement -- Revenue generated from reimbursement of Facilities and Administration charges against non-federal capital grants through the American Recovery and Reinvestment Act of 2009 (ARRA).

4405108 Grants and Gifts – Federal Capital - Facilities and Admin

--Revenue generated from reimbursement of Facilities and Administration charges against federal capital grants.

4406101 Gifts

-- Donations of monetary or non-capital assets. Includes awards to the University for which the University does not provide the donor with something of equal value in exchange.

4406102 Gifts – Foundation Support for Operating Expenses

-- To record gift revenue from the WVU Foundation to cover operating expenses incurred by WVU. Central use only.

4406103 Gifts – Foundation Support for Scholarship Expenses

-- To record gift revenue from the WVU Foundation to cover scholarship expenses incurred by WVU.

4406105 Gifts – HSC Affiliates

-- To record receipts from the Hospital and Practice plans that are flowing from the State to the Department of Health and Human Resources and then provided to the University as mission support for the School of Medicine.

4406201 Foundation Receipts for Auxiliary Services

-- To record direct payments from Foundation for goods/services provided to internal departments by Student Life - Student Life Use Only.

- 30 -

4406202 Gifts - Foundation Receipts for Internal Services -- To record direct payments from Foundation for goods/services provided to internal departments.

4407101 Other Non-Operating Revenue

-- To record revenue received from non-operating sources (i.e. legal settlements) other than those described elsewhere.

4407102 Proceeds from Insurance Recovery – Impairment of Capital Assets

-- To record proceeds from insurance recovery related to impairment of capital assets – to comply with GASB Statement No. 42.

4407103 Proceeds from Insurance Recovery – Non Capital Assets

-- Proceeds from insurance recoveries unrelated to impairment of capitalized assets (for example, theft, embezzlement, etc.)

4407104 Land Sales

-- To record revenue generated from the sale of land, buildings, or real property.

4411101 Appropriations - Federal

-- Monies assigned to the University by Federal legislative acts for operating purposes.

4411201 Appropriations - State

-- Monies assigned to the University by State legislative acts for operating purposes.

4411202 Appropriations - State - Lottery Revenue

-- Monies assigned to the University by State legislative acts from State Lottery proceeds.

4411203 Appropriations - State Soft Drink Tax

-- Monies assigned to the University by State legislative acts from the State Soft Drink Tax proceeds.

4411301 Appropriations - Local

-- Monies assigned to the University by a local government entity. 4411501 Appropriations - Capital

-- Monies assigned to the University by a government entity for Capital works.

4415001 U.S. Government Advances

-- Monies received from the federal government as federal capital contributions for federal student loan programs.

- 31 -

4500111 Tuition & Fees - Associate VP Graduation Evaluation

-- Revenue generated from fees assessed to non-enrolled graduate students to take oral exams to complete their degree requirements as allowed by the Higher Education Policy Commission.

4500121 Tuition & Fees - BORBA

--Monies collected from students for portfolio evaluation to enroll in the Board of Regents Bachelor of Arts program to receive college equivalent credits.

4500131 Tuition & Fees - Career Services Credential

-- Revenue generated from registration fees assessed to students to maintain a credential file with the University's Career Service Center for on-campus recruiting and job referrals.

4500141 Tuition & Fees - Departmental Course Tuition Fee

-- Revenue generated from fees assessed to students enrolled in pilot programs (i.e. Bridging The Gap) delivering educational services via distance learning.

4500151 Tuition & Fees - Graduation

-- Revenue generated from fees assessed for the cost of diplomas. 4500161 Tuition & Fees - Graduation Reactivation

-- Revenue generated from fees assessed to students for reactivation. 4500171 Tuition & Fees - Information Technology Fee

-- Monies collected from enrolled students as information technology fees. 4500181 Tuition & Fees - Lab

-- Revenue generated from fees assessed to students enrolled in courses requiring lab sessions.

4500182 Tuition & Fees - Lab Fee-Science

-- Revenue generated from science lab fees assessed to students at WVU Beckley.

4500183 Tuition & Fees - Lab Fee-Clinical Lab Fee/Instructional Cr.

-- Revenue generated from clinical lab fee for instructional credit to students at WVU Beckley.

4500191 Tuition & Fees - Late Payments

-- Revenue generated from fees assessed to students for late payment of tuition and fees.

- 32 -

4500201 Tuition & Fees - Law School Nonresident -- Revenue generated from fees assessed to Nonresident Law students enrolled for credit at a state institution of higher education.

4500202 Tuition & Fees - Law School Resident

-- Revenue generated as tuition and fees from Resident students enrolled in the Law School.

4500211 Tuition & Fees - Medical Education

-- Revenue generated from fees assessed to Medical students for the benefit of the Medical School and the students.

4500221 Tuition & Fees - Noncredit Course

-- Revenue generated from fees assessed to students to cover the cost of noncredit courses for the purpose of continuing their education.

4500231 Tuition & Fees - Pharmacy, Non-Resident

-- Revenue generated from fees assessed to Non-resident Pharmacy students.

4500232 Tuition & Fees - Pharmacy, Resident

-- Revenue generated from fees assessed to Resident Pharmacy students. 4500241 Tuition & Fees - Professional Development Fee

--Revenue generated from enrolled students as Professional Development Fees.

4500242 Tuition & Fees - Baccalaureate Fee - WVUP Only

-- Revenue generated from enrolled students as Baccalaureate Fees. This line item limited to use by WVU Parkersburg ONLY.

4500243 Tuition & Fees – Cooperative Education Fee/Practicum Fee

-- Revenue generated from cooperative education fee/practicum fee assessed to students at WVU Beckley.

4500251 Tuition & Fees - Reinstatement

-- Revenue generated from fees assessed to students for reinstatement to classes after student has officially been removed/deleted from class roster.

4500261 Tuition & Fees - Replacement Diploma

-- Revenue generated from fees assessed for providing replacement diplomas.

4500271 Tuition & Fees - Transcripts -- Revenue generated from fees assessed to students requesting additional transcripts.

- 33 -

4500281 Tuition & Fees - Tuition Deposit Forfeitures -- Revenue generated from the forfeiture of tuition deposits.

4500291 Tuition & Fees - Waivers

-- Contra revenue that reduces tuition revenue by the total of waivers provided in the fiscal year.

4500301 Tuition & Fees - Library Student Fee -- Revenue generated from fees assessed as library student fees.

4500401 Tuition & Fees - EMBA Program - Resident

-- Revenue generated as tuition and fees from Resident Executive MBA students.

4500402 Tuition & Fees - EMBA Program - Non-Resident

-- Revenue generated as tuition and fees from Non-resident Executive MBA students.

4500411 Tuition & Fees - Biometrics Resident Undergraduate

-- Revenue generated as tuition and fees from Resident Undergraduate Biometrics students.

4500412 Tuition & Fees - Biometrics Nonresident Undergraduate

-- Revenue generated as tuition and fees from Nonresident Undergraduate Biometrics students.

4500421 Tuition & Fees - Journalism Fee Resident Undergraduate

-- Revenue generated as tuition and fees from Resident Undergraduate Journalism students.

4500422 Tuition & Fees - Journalism Fee Nonresident Undergraduate

-- Revenue generated as tuition and fees from Nonresident Undergraduate Journalism students.

4500423 Tuition & Fees - Journalism Fee Resident Graduate

-- Revenue generated as tuition and fees from Resident Graduate students enrolled in the School of Journalism.

4500424 Tuition & Fees - Journalism Fee Nonresident Graduate

-- Revenue generated as tuition and fees from Nonresident Graduate Journalism students.

4500425 Tuition & Fees – HR & ED Fee Resident Undergraduate

-- Revenue generated from tuition & fees assessed to Resident Undergraduate students as HR & ED fees, etc.

- 34 -

4500426 Tuition & Fees – HR & ED Fee Non-Resident Undergraduate -- Revenue generated from tuition & fees assessed to Non-Resident Undergraduate students as HR & ED fees, etc.

4500427 Tuition & Fees – HR & ED Fee Resident Graduate

-- Revenue generated from tuition & fees assessed to Resident Graduate students as HR & ED fees, etc.

4500428 Tuition & Fees – HR & ED Fee Non-Resident Graduate

-- Revenue generated from tuition & fees assessed to Non-Resident Graduate students as HR & ED fees, etc.

4500429 HR&E Instructional Fee

- Revenue associated with programs approved by the Southern Regional Electronic Campus (SREC).

4500431 Tuition & Fees - CEMR Facilities Fee Resident Undergraduate

-- Revenue generated as Facilities Fees from Resident Undergraduate College of Engineering and Mineral Resources students.

4500432 Tuition & Fees - CEMR Facilities Fee Resident Graduate

-- Revenue generated as Facilities Fees from Resident Graduate College of Engineering and Mineral Resources students.

4500433 Tuition & Fees - CEMR Facilities Fee Nonresident Graduate

-- Revenue generated as Facilities Fees from Nonresident Graduate College of Engineering and Mineral Resources students.

4500434 Tuition & Fees - CEMR Facilities Fee Nonresident Undergraduate

-- Revenue generated as Facilities Fees from Nonresident Undergraduate College of Engineering and Mineral Resources students.

4500441 Tuition & Fees - Forensic Resident Undergraduate

-- Revenue generated as tuition and fees from Resident Undergraduate Forensics students.

4500442 Tuition & Fees - Forensic Nonresident Undergraduate

-- Revenue generated as tuition and fees from Nonresident Undergraduate Forensics students.

4500445 Tuition & Fees – FAFI CB&E

-- Revenue generated as tuition and fees for the Forensic Accounting Course at Business & Economics.

4500451 Tuition & Fees - Theatre Major Fee

-- Revenue generated as fees assessed to students majoring in Theatre.

- 35 -

4500461 Tuition & Fees – Intensive English Program Fee

-- Revenue generated as fees collected for the Intensive English Program – Arts & Sciences Department.

4500471 Tuition & Fees – Laptop Fee

-- Revenue generated as fees collected for the Students Laptop Purchase Program.

4500472 Tuition & Fees – BHS Equipment Fee

-- Revenue generated from fees assessed to students at WVU Beckley for BHS Equipment Fee.

4500481 Tuition & Fees – Resident Engineering Fee

-- Revenue generated from fees assessed to resident engineering students at WVU Beckley.

4500482 Tuition & Fees – Non Resident Engineering Fee

-- Revenue generated from fees assessed to nonresident engineering students.

4500483 Tuition and Fees – Technical Program Fees- WVU Parkersburg To record technical program fees. WVU Parkersburg use only. 4501001 Tuition & Fees - Tuition - Nonresident Graduate

-- Revenue generated as tuition and fees assessed to all Nonresident Graduate students.

4501002 Tuition & Fees - Tuition - Nonresident Professional

-- Revenue generated as tuition and fees assessed to all Nonresident Professional students.

4501003 Tuition & Fees - Tuition - Nonresident Undergraduate

-- Revenue generated as tuition and fees assessed to all Nonresident Undergraduate students.

4501004 Tuition & Fees - Tuition - Resident Graduate -- Revenue generated as tuition and fees assessed to all Resident Graduate students.

4501005 Tuition & Fees - Tuition - Resident Professional

-- Revenue generated as tuition and fees assessed to all Resident Professional students.

- 36 -

4501006 Tuition & Fees - Tuition - Resident Undergraduate -- Revenue generated as tuition and fees assessed to all Resident Undergraduate students.

4501008 Tuition & Fees – Collection Recovery WVUP

- Line item used to record collections of student accounts receivable that were previously written off. WVU Parkersburg use only.

4501010 Tuition & Fees - Advance Standing Exam

-- Revenue generated from fees assessed to students taking written exams for undergraduate studies to receive credit for a class.

4501101 Tuition & Fees - Application Fee - Graduate

-- Revenue generated from fees assessed to students applying for graduate school admission to cover the cost of processing their applications.

4501102 Tuition & Fees - Application Fee - Graduate - WEB

-- Revenue generated from fees assessed to students applying for graduate school admission via the College Network (internet) to cover the cost of processing their applications.

4501103 Tuition & Fees - Application Fee - Undergraduate

-- Revenue generated from fees assessed to students applying for undergraduate school admission to cover the cost of processing their applications.

4501104 Tuition & Fees - Application Fee - Undergraduate - WEB

-- Revenue generated from fees assessed to students applying for undergraduate school admission via the College Network (internet) to cover the cost of processing their applications.

4501201 Tuition & Fees - Extended Learning Resource

-- Revenue generated from tuition and fees assessed for Extending Learning Resource.

4501202 Tuition & Fees - Extended Learning Tuition Fees

-- Revenue generated from tuition and fees assessed as Extended Learning tuition fees.

4501203 Tuition & Fees - Extended Learning Resource CB&E

-- Revenue generated from tuition and fees assessed as Extended Learning Resource within the College of Business & Economics.

4501204 Tuition & Fees – Distributed Learning Fee – WVU Parkersburg

--Revenue from distributed learning fees charged to students. WVU Parkersburg use only.

- 37 -

4501210 Tuition & Fees - CB&E Contractual Payments

-- To process contractual payments received from third parties to the College of Business & Economics. This line item is also to be used to transfer payment of tuition & fees to the Office of Student Accounts.

4501251 Tuition & Fees – Extended Learning Tuition Fees Study Abroad

-- Revenue generated from fees assessed for the Study Abroad Programs. 4501301 Tuition & Fees - FIF Regular - Nonresident Graduate

-- Revenue generated from fees assessed to Nonresident Graduate students for Faculty Improvement.

4501302 Tuition & Fees - FIF Regular - Nonresident Professional

-- Revenue generated from fees assessed to Nonresident Professional students for Faculty Improvement.

4501303 Tuition & Fees - FIF Regular - Nonresident Undergraduate

-- Revenue generated from fees assessed to Nonresident Undergraduate students for Faculty Improvement.

4501304 Tuition & Fees - FIF Regular - Resident Graduate

-- Revenue generated from fees assessed to Resident Graduate students for Faculty Improvement.

4501305 Tuition & Fees - FIF Regular - Resident Professional

-- Revenue generated from fees assessed to Resident Professional students for Faculty Improvement.

4501306 Tuition & Fees - FIF Regular - Resident Undergraduate

-- Revenue generated from fees assessed to Resident Undergraduate students for Faculty Improvement.

4501311 Tuition & Fees - FIF Medical - Nonresident Graduate

-- Revenue generated from fees assessed to Nonresident Graduate students for Medical Faculty Improvement.

4501312 Tuition & Fees - FIF Medical - Nonresident Professional

-- Revenue generated from fees assessed to Nonresident Professional students for Medical Faculty Improvement.

4501313 Tuition & Fees - FIF Medical - Nonresident Undergraduate

-- Revenue generated from fees assessed to Nonresident Undergraduate students for Medical Faculty Improvement.

- 38 -

4501314 Tuition & Fees - FIF Medical - Resident Graduate -- Revenue generated from fees assessed to Resident Graduate students for Medical Faculty Improvement.

4501315 Tuition & Fees - FIF Medical - Resident Professional

-- Revenue generated from fees assessed to Resident Professional students for Medical Faculty Improvement.

4501316 Tuition & Fees - FIF Medical - Resident Undergraduate -- Revenue generated from fees assessed to Resident Undergraduate students for Medical Faculty Improvement.

4501401 Tuition & Fees - HERF - Nonresident Graduate

-- Revenue generated from tuition and fees assessed to Nonresident Graduate students as Higher Education Resources Fees.

4501402 Tuition & Fees - HERF - Nonresident Professional

-- Revenue generated from tuition and fees assessed to Nonresident Professional students as Higher Education Resource Fees.

4501403 Tuition & Fees - HERF - Nonresident Undergraduate

-- Revenue generated from tuition and fees assessed to Nonresident Undergraduate students as Higher Education Resource Fees.

4501404 Tuition & Fees - HERF - Resident Graduate

-- Revenue generated from tuition and fees assessed to Resident Graduate students as Higher Education Resource Fees.

4501405 Tuition & Fees - HERF - Resident Professional

-- Revenue generated from tuition and fees assessed to Resident Professional students as Higher Education Resource Fees.

4501406 Tuition & Fees - HERF - Resident Undergraduate

-- Revenue generated from tuition and fees assessed to Resident Undergraduate students as Higher Education Resource Fees.

4501471 Tuition & Fees - HERF CEMR Graduate Nonresident

-- Revenue generated from tuition and fees assessed to Nonresident Graduate College of Engineering and Mineral Resources students as Higher Education Resource Fees.

4501472 Tuition & Fees - HERF CEMR Undergraduate Nonresident

-- Revenue generated from tuition and fees assessed to Nonresident Undergraduate College of Engineering and Mineral Resources students as Higher Education Resource Fees.

- 39 -

4501481 Tuition & Fees - HERF CB&E Graduate Nonresident -- Revenue generated from tuition and fees assessed to Nonresident Graduate College of Business and Economics students as Higher Education Resource Fees.

4501482 Tuition & Fees - HERF CB&E Graduate Resident

-- Revenue generated from tuition and fees assessed to Resident Graduate College of Business and Economics students as Higher Education Resource Fees.

4501483 Tuition & Fees - HERF CB&E Undergraduate Nonresident

-- Revenue generated from tuition and fees assessed to Nonresident Undergraduate College of Business and Economics students as Higher Education Resource Fees.

4501484 Tuition & Fees - HERF CB&E Undergraduate Resident

-- Revenue generated from tuition and fees assessed to Resident Undergraduate College of Business and Economics students as Higher Education Resource Fees.

4501485 Tuition & Fees - Special Fees -CAFCS -Undergraduate Resident

-- Revenue generated from tuition and fees assessed to Resident Undergraduate students enrolled in the Davis, College of Agriculture, Forestry and Consumer Sciences as special fees.

4501486 Tuition & Fees - Special Fees -CAFCS -Undergraduate NonResident

-- Revenue generated from tuition and fees assessed to NonResident Undergraduate students enrolled in the Davis, College of Agriculture, Forestry and Consumer Sciences as special fees.

4501487 Tuition & Fees - Special Fees -CAFCS -Graduate Resident

-- Revenue generated from tuition and fees assessed to Resident Graduate students enrolled in the Davis, College of Agriculture, Forestry and Consumer Sciences as special fees.

4501488 Tuition & Fees - Special Fees -CAFCS -Graduate NonResident

-- Revenue generated from tuition and fees assessed to NonResident Graduate students enrolled in the Davis, College of Agriculture, Forestry and Consumer Sciences as special fees

4501501 Tuition & Fees - Operations - Nonresident Graduate

-- Revenue generated from tuition and fees assessed to Nonresident Graduate students as Operations fees.

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4501502 Tuition & Fees - Operations - Nonresident Professional -- Revenue generated from tuition and fees assessed to Nonresident Professional students as Operations fees.

4501503 Tuition & Fees - Operations - Nonresident Undergraduate

-- Revenue generated from tuition and fees assessed to Nonresident Undergraduate students as Operations fees.

4501504 Tuition & Fees - Operations - Resident Graduate

-- Revenue generated from tuition and fees assessed to Resident Graduate students as Operations fees.

4501505 Tuition & Fees - Operations - Resident Professional

-- Revenue generated from tuition and fees assessed to Resident Professional students as Operations fees.

4501506 Tuition & Fees - Operations - Resident Undergraduate

-- Revenue generated from tuition and fees assessed to Resident Undergraduate students as Operations fees.

4501601 Tuition & Fees - Health Profession Educ. Dental Nonresident

-- Revenue generated from fees assessed to all Nonresident Dental students enrolled for credit in Health Sciences.

4501602 Tuition & Fees - Health Profession Educ. Dental Resident

-- Revenue generated from fees assessed to all Resident Dental students enrolled for credit in Health Sciences.

4501603 Tuition & Fees - Health Profession Educ. Med. Nonresident

-- Revenue generated from fees assessed to all Nonresident Medical students enrolled for credit in Health Sciences.

4501604 Tuition & Fees - Health Profession Educ. Med. Resident

-- Revenue generated from fees assessed to all Resident Medical students enrolled for credit in Health Sciences.

4501605 Tuition & Fees - Health Profession Educ. Nursing Nonresident

-- Revenue generated from fees assessed to all Nonresident Nursing students enrolled for credit in Health Sciences.

4501606 Tuition & Fees - Health Profession Educ. Nursing Resident

-- Revenue generated from fees assessed to all Resident Nursing students enrolled for credit in Health Sciences.

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4501607 Tuition & Fees - Health Profession Educ. Pharmacy Nonresident -- Revenue generated from fees assessed to all Nonresident Pharmacy students enrolled for credit in Health Sciences.

4501608 Tuition & Fees - Health Profession Educ. Pharmacy Resident

-- Revenue generated from fees assessed to all Resident Pharmacy students enrolled for credit in Health Sciences.

4501701 Tuition & Fees - Registration - Nonresident Graduate

-- Revenue generated from fees assessed to Nonresident Graduate students as Registration fees.

4501702 Tuition & Fees - Registration - Nonresident Professional

-- Revenue generated from fees assessed to Nonresident Professional students as Registration fees.

4501703 Tuition & Fees - Registration - Nonresident Undergraduate

-- Revenue generated from fees assessed to Nonresident Undergraduate students as Registration fees.

4501704 Tuition & Fees - Registration - Resident Graduate

-- Revenue generated from fees assessed to Resident Graduate students as Registration fees.

4501705 Tuition & Fees - Registration - Resident Professional

-- Revenue generated from fees assessed to Resident Professional students as Registration fees.

4501706 Tuition & Fees - Registration - Resident Undergraduate

-- Revenue generated from fees assessed to Resident Undergraduate students as Registration fees.

4501708 Tuition & Fees - Registration - Late Fees

-- Revenue generated from fees assessed to all late registrants after the formal registration period at the beginning of each semester.

4501801 Tuition & Fees - Special Student Fees - Athletics

-- Revenue generated from special fees assessed to all students to support student athletic programs, i.e. basketball, football, etc.

4501802 Tuition & Fees - Student Special Fees - Recreation Center

-- Revenue generated from special fees assessed to all students to support the Student Recreation Center.

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4501803 Tuition & Fees - Student Special Fees - DA -- Revenue generated from special fees assessed to all students to support the student newspaper.

4501804 Tuition & Fees - Student Special Fees - Health & Counsel

-- Revenue generated from special fees assessed to all students to support services for health and counseling and other program activities within the Office of Student Life.

4501805 Tuition & Fees - Student Special Fees - Radio Station

-- Revenue generated from special fees assessed to all students to support the student radio station.

4501806 Tuition & Fees - Student Special Fees - SES

-- Revenue generated from special fees assessed to all students to support the cultural programs, student organizations, government, recreation and intramurals, speaker series and concerts.

4501807 Tuition & Fees - Student Special Fees - Student Union

-- Revenue generated from special fees assessed to all students to support the Student Union operations and bond covenant.

4501808 Tuition & Fees - Student Special Fees - Transportation

-- Revenue generated from special fees assessed to all students to support the student transportation services.

4501809 Tuition & Fees - Student Special Fees – WVU Beckley Swimming Pool

-- Revenue generated from special fees assessed to all students to support the operations of the swimming pool at WVU Beckley. To be used only by WVU Beckley.

4501810 Tuition & Fees – Health Insurance

- Revenue generated from fees assessed to students for health insurance. 4501901 Tuition & Fees – Special Institution Capital Fee – Non-Resident

-- Revenue generated from capital fee assessed to non-resident students. 4501902 Tuition & Fees – Special Institution Capital Fee – Resident

-- Revenue generated from capital fee assessed to resident students. 4501910 Tuition & Fees – Non-Resident

-- Revenue generated from fees assessed to all non-resident students (Educational and General, Institutional Capital and System Capital fees).

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4501911 Tuition & Fees – Resident -- Revenue generated from fees assessed to all resident students (Educational and General, Institutional Capital and System Capital fees).

4501912 Tuition & Fees – General

--Revenue generated from fees assessed to resident and non-resident students (Educational and General Institutional, Capital and System Capital fees).

4501920 Tuition & Fees – Auxiliary – Non-Resident

-- Revenue generated from auxiliary fees assessed to all non-resident students.

4501921 Tuition & Fees – Auxiliary – Resident

-- Revenue generated from auxiliary fees assessed to all resident students. 4600101 Interest on Loans Receivable -- Revenue received through interest on student loans. 4600211 Change in Fair Value of Investments

-- Unrealized gains and losses on investments (changes in the fair market value of investments).

4600221 Dividend Income

-- Income earned on shares of corporate stock. 4600231 Endowment Income

-- Revenue received from funds given to the University by a donor who has stipulated as a condition of the gift that the principal be invested to produce future income in perpetuity, for a certain period of time or until a particular event occurs.

4600241 Interest Receipts - Non-Auxiliary

-- Interest revenue earned by non-auxiliary units on investment balances. Also includes interest charged on internal loans. Not to be used for interest receipts pertaining to Federal Land Grants and/or College Work Study; see Line Item 4600242.

4600242 Interest Receipts - Non-Auxiliary Restricted Land Grants/CWS

-- Interest revenue earned on investment balances associated with Federal Land Grants and College Work Study.

4600243 Interest Receipts, Bank Accounts

--Interest earned from bank accounts.

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4600244 Interest Receipts – Internal Loans Only --To record interest revenue on internal loans. To be used only for internal loans.

4600251 Investment Income - Loans Receivable

-- Income earned and recognized from investments related to student loan programs.

4600261 Realized Gains

-- Recognized gains on investments which have matured, been sold, called, or traded. See line item 5800951 for realized losses.

4600291 Interest Revenue – Notes Receivable

-- Interest revenue earned on funds loaned to the Community and Technical Colleges (BridgeValley Community and Technical College and WVU Parkersburg).

4601001 Miscellaneous Revenue

-- Miscellaneous revenue received from sources or activities not described elsewhere.

4601002 Management Fees – Public Private Partnerships

- To record management fees from public private partnerships. 4601003 Net Revenue Share – Public Private Partnerships

-- To record the University’s share of net revenue generated from public private partnerships.

4601004 Common Area Maintenance Fee – Public Private Partnerships

-- To record Common Area Maintenance (CAM) fees received from leases to maintain the common areas of the shared facility.

4607111 Mandatory Transfer In - Capital

-- To transfer cash from one fund to another within the same entity: General University (WVU Main Campus, HSC, PSC, and WVU Beckley), WVU at Parkersburg and WVU Research Corporation to retire debt or meet interest obligations. For transfers between entities see Line Item 4607311.

4607121 Mandatory Transfer In - Loan Fund Matching

-- To transfer loan funds within the same entity: General University (WVU Main Campus, HSC, PSC, and WVU Beckley), WVU at Parkersburg and WVU Research Corporation to match outside gifts or grants as stipulated by the donor or grantor. For transfers between entities see Line Item 4607311.

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4607131 Mandatory Transfer In - Loan Cancellation & Write-Offs -- To transfer cash to the loan fund within the same entity: General University (WVU Main Campus, HSC, PSC, and WVU Beckley) and WVU at Parkersburg for uncollectible loan amounts. For transfers between entities see Line Item 4607311.

4607141 Mandatory Transfer In – FWS Institutional Match

-- To transfer Federally required University matching funds in support of the Federal Work Study program.

4607181 Mandatory Transfer In - Other

-- A discretionary transfer of cash within the same entity: General University (WVU Main Campus, HSC, PSC, and WVU Beckley), WVU at Parkersburg and WVU Research Corporation for purposes that are not described elsewhere. For transfers between entities see Line Item 4607311.

4607201 Non-Mandatory Transfer In

-- To transfer cash from one fund to another within the same entity: General University (WVU Main Campus, HSC, PSC, and WVU Beckley), WVU at Parkersburg and WVU Research Corporation. This category includes all transfers made from one fund group to another at the discretion of the governing board. Examples are transfers to Loan Funds, transfers to Quasi-Endowment Funds, general or specific plant additions, voluntary renewals or replacements of plant, prepayment on debt principal, and distribution of capital gains. For transfers between entities see Line Item 4607311.

4607203 Non-Mandatory Transfer In- Internal Loan

-- To record non-mandatory transfers as part of the internal loan program. 4607204 Non-Mandatory Transfer In – Interest Earnings

--Transfer line item to be used by Treasury Operations when allocating Board of Treasury Investments (BTI) interest.

4607205 Non-Mandatory Transfer In – Summer School Transfer

-- Transfer line item to be used by the Office of Budget Planning for cash transfers related to summer school.

4607207 Non-Mandatory Transfer In - College Commitment for Capital

Projects -- To track revenue on capital projects and build revenue budgets for various project level commitments.

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4607208 Non-Mandatory Transfer In – Provost Commitment for Capital Projects -- To track revenue on capital projects and build revenue budgets for various project level commitments.

4607209 Non-Mandatory Transfer In – GU Central Commitment for Capital

Projects -- To track revenue on capital projects and build revenue budgets for various project level commitments.

4607210 Non-Mandatory Transfer In – Intra-Campus Transfers

- Transfer line item to be used by the Office of Budget Planning for transfers within a campus.

4607211 Non-Mandatory Transfer In – Inter-Campus Transfers

- Transfer line item to be used by the Office of Budget Planning for transfers between campuses.

4607212 Non-Mandatory Transfer- Fund Checking

-- To be used for daily transfers between OASIS funds to ensure OASIS funds have sufficient cash balances.

4608321 Capital Payments on Behalf of the University

--Record capital payments made on behalf of the University by the Higher Education Policy Commission (HEPC).

4608331 Capital Bond Proceeds from State --To record capital bond proceeds from the State. 4608341 Capital Projects Proceeds From County Commission --To record capital project proceeds from the County Commission. 4609101 Higher Ed Inter-Agency C&TC Service Agreement Revenue

-- Transfers between WVU and community and technical colleges (BridgeValley Community and Technical College and WVU Parkersburg) for administrative services, contracts and fees as outlined in service agreements between institutions.

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DEFAULT ACCOUNTS - System Generated Use Only - DO NOT USE 4299001 Sales Default

-- Default account used in the Accounts Payable Module. 4299005 Unearned Discounts Default

-- Default account used in the Accounts Receivable Module to allocate receipt amounts as unearned discounts are taken.

4299006 Earned Discounts Default

-- Default account used in the Accounts Receivable Module to allocate receipt amounts as earned discounts are taken.

4299007 Revenue Default

-- Default account used in the Accounts Receivable Module to account for different types of revenue by invoice class.

4299011 GA Miscellaneous Transaction Default

-- Default account used in the Grants Accounting Module for miscellaneous transactions.

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FOR ADMINISTRATIVE USE ONLY 4208902 Administrative Use Only - Fringe Pool -- Central fringe pool. 4408101 Payments On Behalf of the University

-- To record state credits for Other Post-Employment Benefits (OPEB) for compliance with GASB Statement No. 45. For Administrative Use Only.

4408102 Payments on Behalf of the University – State Employee Sick Leave Program

-- To record payments on behalf of WVU by the State as part of the state’s sick leave program – general revenue funded employees. For Administrative Use Only.

4490000 Scholarship Allowance - Non-Auxiliary

-- The difference between the stated charge for non-auxiliary tuition and fees and the amount that is paid by the student and/or third parties making payments on behalf of the student. For Financial Statement Use Only.

4490010 Scholarship Allowance - Auxiliary

-- The difference between the stated charge for auxiliary fees and the amount that is paid by the student and/or third parties making payments on behalf of the student. For Financial Statement Use Only.

4509001 Tuition & Fees - Financial Statement Adjustment

-- Line item used by Central Administration (Institutional Accounting, Reporting and Analysis) to make year-end adjustments for financial statement reporting purposes pertaining to Tuition and Fees. For Financial Statement Use Only

4607202 Non-Mandatory Transfer In Debt Service

-- Non-Mandatory Transfer line item to be used ONLY for Cash Transfer for Debt Service (principal & interest payments) on WVU bonds. For Administrative Use Only.

4607311 Inter-Institutional Transfers In

-- Transfer of funds between General University (Main Campus, HSC, PSC, WVU Beckley) and the West Virginia University Research Corporation. For Administrative Use Only.

4607401 Inter-Campus Revenue Adjustments

--To record adjustments of revenue between campuses for campus internal operating reports – For Administrative Use Only.

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4607501 Inter-Institutional Transfers WVUIC -- To record Inter-Institutional transfers between WVU, WVURC and WVUIC.

4608101 Plant, Expended for Plant Facilities - Additions Net of Disposals -- To record additions and disposals of capital assets. This account should have a zero balance at year-end as capitalized expenses are netted against this account. - For Administrative Use Only.

4608301 Bond Proceeds From Trustee

-- Bond proceeds received from Trustee. For Administrative Use Only. 4608311 Capital Projects Proceeds from the Commission

-- To record capital fund distribution from the Higher Education Policy Commission. - For Administrative Use Only.

4608351 Transfer of Assets to WVU

-- To record the transfer of capital assets purchased with Research Corporation funds that are capitalized on General University (Main Campus, HSC, PSC, WVU Beckley) financial statements. For Administrative Use Only.

4608355 Transfer of Assets from WVU

-- To record transfers of capital assets from WVU to the WVURC. 4608401 Cumulative Effect of Change in Accounting Policy - Revenue

-- To record the cumulative effect of a change in accounting policy on financial statements. - For Financial Statement Use Only.

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FOR BUDGET ONLY - To Be Used During Budget Prep Only 4100000 Educational Activities Sales and Service - Budget Only

-- Revenue generated from the sales and services of Educational Activities. 4200000 Other Sources of Current Revenue and Other Revenue

- Budget Only -- Revenue generated as current income from sources other than those described elsewhere.

4300000 Sales and Services of Auxiliary Enterprises - Budget Only

-- Revenue generated from the sales and services of auxiliary enterprises. 4300100 Auxiliary – Amortization of Deferred inflows – Service Concession

Arrangements -- To amortize deferred inflows – service concession arrangements.

Central/Administrative use only. 4401100 GGC - Federal - Budget Only

-- Federal government grants and contracts awarded for various projects proposed by members of the University community.

4402100 Gifts, Grants, and Contracts - State - Budget Only

-- State government grants and contracts awarded for various projects proposed by members of the University community.

4403100 Gifts, Grants, and Contracts - Local - Budget Only

-- Local government grants and contracts awarded for various projects proposed by members of the University community.

4404100 Gifts, Grants, and Contracts - Private - Budget Only

-- Grants and contracts awarded by private individuals or organizations for various projects proposed by members of the University community.

4411100 Appropriations - Federal - Budget Only

--Monies assigned to the University by a federal government entity. 4411200 Appropriations - State - Budget Only

--Monies assigned to the University by a state government entity. 4411300 Appropriations - Local - Budget Only

--Monies assigned to the University by a local government entity. 4415000 U.S. Government Advances - Budget Only

-- Monies received from the federal government as federal capital contributions for federal student loan programs.

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4500000 Tuition & Fees - Budget Only -- Revenue generated as tuition and fees. 4600100 Interest on Loans Receivable - Budget Only

-- Revenue received through interest on student loans. 4600200 Investment Income - Budget Only

-- Income earned and recognized from investments. 4601000 Miscellaneous Revenue - Budget Only

-- Miscellaneous revenue not described elsewhere. 4607100 Mandatory Transfer In - Budget Only

-- To transfer cash from one University fund to another University fund within the same entity.

4607200 Non-Mandatory Transfer In - Budget Only

-- A discretionary transfer of money from one University fund to another within the same entity. This transfer may be made for a variety of reasons such as additions to load funds, additions to quasi-endowment funds, general or specific plant additions, voluntary renewals and replacements of plant, and prepayments on debt principal.

4607300 Additions - Budget Only

-- Other additions to fund balance not described elsewhere. 4608100 Expended for Plant Facilities - Budget Only

-- Revenue set aside for newly acquired or constructed plant facilities or for the renovations to existing plant.

4608200 Retirement of Indebtedness - Budget Only

-- Used to record the increase in net investments in plant resulting from payment of debt principal.